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of <h1>Assessing Officers have territorial jurisdiction under Section 124 for businesses and residents within assigned areas</h1> Section 124 of the Income Tax Act, 1961 establishes territorial jurisdiction of Assessing Officers based on directions under Section 120. Jurisdiction extends to businesses/professions where the principal place of operation is located within the assigned area, and to other persons residing within that area. Jurisdictional disputes are resolved by senior tax authorities including Directors General, Chief Commissioners, or Commissioners. Taxpayers cannot challenge jurisdiction after specified time limits, including one month from service of assessment notices or completion of assessment. Officers retain all statutory powers within their designated territorial limits for income arising or received in their jurisdiction areas.
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